Showing 1 - 10 of 1,086
This paper analyses the determination of match attendance in the German premier football league by applying models …
Persistent link: https://www.econbiz.de/10011443285
German multinationals’ direct investments abroad and of foreign multinationals’ investments in Germany from 1996 till 2008. A … corresponds to that of Germany. The impact of taxation on investments is negative. A ten percentage points higher corporate tax …
Persistent link: https://www.econbiz.de/10009553617
country knowledge. We use a broad sample of roughly 1,000 firms in Germany to empirically test the existence of liabilities of …
Persistent link: https://www.econbiz.de/10003273110
We use a multivariate hazard model for the analysis of data on the timing of ratifications of different conventions. The model accounts for two random effects, one at the country level and the other at the convention level. We use a semi-parametric Bayesian approach, based on the partial...
Persistent link: https://www.econbiz.de/10002821582
There are over 180 ILO conventions in many areas of labour law, industrial relations and social security, but they are not ratified universally: for the conventions adopted between 1975 and 1995, the cumulated probability of ratification is about 13 per cent ten years after their adoption. In...
Persistent link: https://www.econbiz.de/10011444515
clubs). The analysis is based on the Mannheim Innovation Panel survey which represents the German CIS (Community Innovation …, international experience and existing technological competences of the respective firm. Innovation barriers at the German home base …
Persistent link: https://www.econbiz.de/10003888033
of two distinct national reforms in Germany - the phase-out of nuclear power plants after the Fukushima incident and the … support schemes caused a price decrease of up to 0.17 percent for each percent of additional generation from German renewables …
Persistent link: https://www.econbiz.de/10011374098
analysis rests on the German data from the Europe-wide Community Innovation Survey (CIS). We use a unique data set of about 900 … explorative study has been carried out in China with interviews of German firms with innovation activities in China and with a … legal advisor for small and medium sized German enterprises. The results show that firms with international R&D activities …
Persistent link: https://www.econbiz.de/10008759771
Out of a total of 2,976 double tax agreements (DTAs), some 60% are signed between a developing and a developed economy. As DTAs shift taxing rights from capital importing to capital exporting countries, the prior would incur a loss. We demonstrate in a theoretical model that in a deal one...
Persistent link: https://www.econbiz.de/10011607794
This paper studies the effects of political factors, mainly partisanship, on corporate taxes in the past 30 years – a period of intensifying competitive pressure in Europe. Extending the Zodrow-Mieszkowski model by decision-makers who have ideological preferences yields the hypothesis that...
Persistent link: https://www.econbiz.de/10003914213